MONASH UNIVERSITY FACULTY HANDBOOKS

Business & Economics Handbook 1996

Authorised by Academic Registrar, April 1996

FIN6060

Asian taxation

Mr Wayne Gumley

Objectives On completion of this subject students should have a broad understanding of the major Asian Pacific taxation regimes and their implications for the conduct of business in this region.

Synopsis Topics include outline of the major taxation regimes in the Asia Pacific region; principles of taxation of international transactions.

Assessment Research paper (5000-6000 words): 50% + Examination (2 hours): 50%

Prescribed texts

• Coopers and Lybrand Asia and Australasia tax summaries
• Income Tax (International Agreements) Act 1953 (Cth)